Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 471(1) and (4)
(a)
General.
(1) Pursuant to section
471(4) of the Tax Law, no
person, including but not limited to a tobacco product manufacturer, may sell
unstamped packages of cigarettes to any agent until the person selling the
unstamped packages of cigarettes (the supplier) receives a certification from
such agent purchasing the unstamped packages of cigarettes certifying, in good
faith and under penalty of perjury, that none of the unstamped packages of
cigarettes the agent will purchase for resale in or into New York State will be
resold by the agent in violation of the terms of article 20 of the Tax
Law.
(2) Before an agent may
purchase unstamped packages of cigarettes for resale in or into New York State,
the agent must provide to the supplier and to the department, in good faith, a
certification, under penalty of perjury, that none of the unstamped packages of
cigarettes the agent purchases from the supplier will be resold by the agent in
violation of the terms of article 20 of the Tax Law.
(b)
Contents of certification.
The certification required by section
471(4) of the Tax Law shall
provide, under penalty of perjury, that none of the unstamped packages of
cigarettes the agent will purchase for resale in or into New York State from
the supplier will be resold by the agent in violation of the terms of article
20 of the Tax Law or in violation of any rule or regulation adopted pursuant to
article 20. The certification must specifically provide that:
(1) the agent will not resell unstamped
packages of cigarettes in or into New York State, except as specifically
authorized by law;
(2) the agent
will not affix stamps to packages of cigarettes unless the certifications
provided for in section 1399-pp of the Public Health Law pursuant to section
480-b of the Tax Law have been provided by
the cigarette manufacturer;
(3) the
agent will not affix stamps to packages of cigarettes that have not been
certified by the cigarette manufacturer and marked as provided for in section
156-c of the Executive Law pursuant to
section
480-b of the Tax Law;
(4) the certification applies to each of the
agent's purchases for the entire period covered by the certification;
(5) the agent will only make tax-exempt sales
of stamped packages of cigarettes to Indian nations or tribes or to reservation
cigarette sellers that are in accordance with the provisions of section
74.6
of this Part.
(c)
List of suppliers.
Certifications filed with the department must include a
list of suppliers from whom the agent will purchase or otherwise acquire
unstamped packages of cigarettes.
(d)
Period covered by the
certification.
(1) The certification
must be filed with the supplier and with the department prior to the first
purchase of unstamped packages of cigarettes by the agent from the
supplier.
(2) An amended
certification and list of suppliers must be filed with the department before
the first purchase of unstamped packages of cigarettes from a supplier not
listed on the current certification.
(3) The agent will be required to provide a
new certification to each supplier and to the department each year on or before
the date prescribed by the department.
(e)
Certification signature
requirements.
(1) The proprietor must
sign the certification on behalf of a proprietorship; a general partner must
sign the certification on behalf of a partnership; and the president, vice
president, treasurer, assistant treasurer, chief accounting officer, or other
officer duly authorized must sign on behalf of a corporation.
(2) The certification must be sworn to or
affirmed:
(i) before a New York State notary
public or any other person authorized by section
298 of the Real Property Law if the
certification is sworn to or affirmed in New York State; or
(ii) before any officer authorized by, and in
the manner described in, section
299 of the Real Property Law if the
certification is sworn to or affirmed outside New York State. The proof of
authority of the officer issuing the oath or witnessing the affirmation must
meet the requirements of section
299-a of the Real Property Law.
